Frequently asked questions about taxes
1. Why does Airbnb need my taxpayer information now? I've never needed to provide my tax info before.
A recent tax law change through the American Rescue Plan Act of 2021 requires Airbnb, beginning on 1 January 2022, to issue a year-end tax form (Form 1099) when a Host receives $600 or more annually for payouts. Previously, Airbnb was only required to issue a Form 1099 when a Host had more than 200 stays and $20,000 in annual payouts (note that some US states required Form 1099 reporting at lower thresholds).
To ensure that Airbnb sends you a complete and correct year-end tax form for payouts starting in 2022, we need you to provide us with your taxpayer information (e.g. if you have not provided it before because a Form 1099 was not previously required under the prior law). You can easily do this by completing a form within your Host account, which should only take a few minutes. This year-end tax reporting primarily applies to US Hosts who are US citizens or US tax residents. But even if you are a non-US Host, we may need your tax information to confirm you should not receive a Form 1099. Airbnb will report 2022 payouts at the new Form 1099 threshold as required under the American Rescue Plan Act of 2021. Form 1099s for calendar year 2022 will be sent to Hosts in 2023.
Beginning on 1 January 2022, Airbnb will be required under the new law to withhold up to 30% tax (exact tax withholding percentage will vary) on certain payouts if you do not provide taxpayer information. To avoid withholding tax from payouts, Airbnb may block your calendar or pause payouts until you provide the required taxpayer information.
You can find our announcement here.
2. I am a non-US Host with a US listing. What tax information do I need to provide?
The information you need to provide will depend on how you address your US tax obligations. Under US tax laws, non-US Hosts generally must pay US tax on income they earn from US properties. You can address this obligation in one of two ways:
First, if you file a US tax return and report your income from US listings, usually you can provide Airbnb with a Form W-8ECI. If you provide a valid W-8ECI, Airbnb will not withhold tax on your payouts, but will issue you with an IRS Form 1042-S annually reporting your payouts for you to report on your US tax return.
Alternatively, if you provide an IRS Form W-8BEN, Airbnb will withhold 30% on your payouts from US listings and remit the tax to the IRS. At the end of the year, Airbnb will send you an IRS Form 1042-S showing the amount of withholding tax credits on your payouts.
For more information, the IRS has some guidance on this here.
3. I am not a US citizen or resident and I do not have any US listings. Why do I need to add my taxpayer information?
You should add your taxpayer information to confirm you should not receive year-end US tax information reporting. In certain situations, such as if payouts are requested to a US bank account, US tax law requires Airbnb to presume a Host is a US Host if Airbnb does not have adequate information to conclude otherwise. If you are not a US Host and do not receive payouts from US listings, adding your taxpayer information will actively identify you as a non-US Host and exclude you from US tax information reporting, and from blocks to your calendar or pauses to your payouts due to Airbnb not having this information.
4. How do I add or update my taxpayer information?
Instructions to add or update your taxpayer information can be found here.
5. If my listing is not located in the US, which form should I fill in?
All Hosts who are US citizens or US tax residents (e.g. “US Hosts”) should complete a Form W-9 regardless of where their listing is located. Individual non-US Hosts can complete a Form W-8BEN to indicate they should not receive a Form 1099. Non-US Hosts who are not individuals should complete Form W-BEN-E.
You can complete a form here.
Note on submitting Form W-8BEN-E – We currently do not have this form available for electronic submission on Airbnb. If you need to submit this form, you can download it here. IRS instructions for completing the form can be found here. After you have completed the form, please log in to your Airbnb account and create a customer support ticket and request to be connected with “a person”.
6. I've already provided my taxpayer information (TPI). Why am I still receiving notifications?
If you have already submitted your TPI, you should find the form under the Taxes section of your Payments & payouts. There may be a few days’ delay from when you submitted your tax form to when we initiate our communications and in-product notifications.
Depending on the tax form you submitted, we may need to run a validation check against IRS records to confirm the information or make sure the forms are completed properly. This will help catch any issues before we issue your year-end tax form. If we are notified of any discrepancies, we’ll contact you by email.
7. I have payouts going to different bank accounts with different beneficiaries. Whose taxpayer information should I provide?
The taxpayer information (Forms W-9/W-8) provided should correspond to the person (including a legal entity) to whom you expect Airbnb to issue a US tax information Form (1099/1042-S) to report earnings from Hosting. If you do not know who should receive a 1099/1042-S for Host earnings, you may need to consult a tax advisor.
The US tax information reporting form will be issued according to the taxpayer information provided and how they are assigned to each payout method.
- If you have only one taxpayer information form and multiple payouts, we will assign that tax form to all the payout methods. This will result in one Form 1099/1042-S issued for all the included payouts.
- If you need more than one Form 1099/1042-S form issued to separate taxpayers, you will need to add multiple taxpayer information forms and then assign them to the respective payout methods. This can be done in your Account under Payout settings.
Instructions to add and allocate taxpayer information can be found here.
8. What happens if I don't provide taxpayer information?
US tax rules require Airbnb to obtain taxpayer information from every Host that is a US citizen or tax resident, based on our records of their US identification card, US address or telephone number, US activity (“US Hosts”), every non-US Host with a US listing, and other non-US Hosts whose account profile suggests a connection to the United States through a US-based payment account. If you fall into any of these groups but do not provide us with taxpayer information, then Airbnb may:
- Freeze payments to you
- Block your listing calendar and/or
- Withhold tax on payouts as required under US tax laws and remit the withholding to the IRS
- At the end of the year, Airbnb will send you an IRS Form 1099 (Form 1042-S for non-US persons) showing any withheld amounts. You may be able to obtain a refund from the IRS of the withheld amounts in some cases. Airbnb does not provide assistance with the refund process. The tax refund process can be complex and require assistance from a tax professional.
Special comments for non-US Hosts with US tax listings
Non-US Hosts with US listings generally must file US tax returns and pay tax to the IRS on income earned through US listing, but are not subject to a withholding tax if a valid Form W-8ECI is provided to Airbnb. Non-US Hosts with US listings who cannot provide a valid Form W-8ECI (e.g. because you do not file US tax returns) should provide a Form W-8BEN (or Form W-8BEN-E if an entity) to confirm that you are not subject to tax withholding. Payouts to non-US Hosts with US listings who do not provide a Form W-8ECI will generally be subject to a 30% withholding tax remitted to the IRS.
9. Why is my payout paused?
We have suspended your payout because we need your US taxpayer information. We sent you email notifications to let you know that US tax info for your Host account is missing and that your payout would be suspended if we did not receive it.
Under new reporting requirements established under the American Rescue Plan Act (ARPA) of 2021, Airbnb will now be required to issue a valid year-end tax information report (Form 1099-K) for all US Hosts earning over $600. This new requirement goes into effect for all payouts made on or after 1 January 2022, and to ensure we receive your information on time, we are suspending payouts until we receive this information.
Our Payment Terms of Service reflect that we have the ability to pause payouts if you do not provide the requested information. If you disagree with the updated Payment Terms, you may terminate your agreement with Airbnb at any time by deleting your account. Upon submission of the required information, your payout will automatically be released.
For all other payout suspension issues, please contact us.
10. Why did I receive a TIN validation error email from Airbnb and how do I correct my taxpayer information?
You can correct your taxpayer information by editing and re-submitting the prior tax form you provided to us through your Airbnb account, or by completing a new Form W-9.
Typical errors in Host taxpayer information include:
- The name provided on the “Full name” line doesn’t correspond to the tax identification number provided
- The name provided is abbreviated and doesn’t match the full legal name on record with the IRS
- An incorrect tax identification number
It’s important to note that you may receive a TIN Mismatch notification or “B Notice” from Airbnb if you provide incorrect taxpayer information. If these notifications aren’t responded to promptly, we may block your payouts or be required under US tax rules to withhold tax from payouts to you. For more information about potential penalties, refer to page 2 of the IRS Form W-9 instructions.
Need more help? Visit the Help Centre for additional information about how to select the correct tax form and other common taxpayer information errors, or to learn more about the TIN mismatch notification.
11. I'm a foreign Host with US listings and provided a W-8BEN. Why are my US taxes being withheld?
Under US tax law, income earned from real property (such as an Airbnb listing) in the US is subject to US taxation even when it’s earned by non-US tax residents. Accordingly, Airbnb requires every Host with a US listing(s) to provide Form W-9/Form W-8. If you’re a non-US tax resident with (a) US listing(s) and you also pay taxes on your US listing(s) in your home country, you should consult a tax advisor about whether you can offset any of your taxes with credits for taxes paid to other countries.
There are also key issues you should pay attention to from a US tax perspective:
- Any Host with (a) US listing(s) who provides Airbnb Form W-8BEN (for individuals) or Form W-8BEN-E (for entities) will be subject to 30% US withholding tax on payouts on their US listing(s).
- As an alternative to providing Form W-8BEN, certain non-US tax resident Hosts with (a) US listing(s) can provide Form W-8ECI.
- If you provide a valid Form W-8ECI, Airbnb won’t apply US withholding tax to your payouts. However, providing Form W-8ECI is your certification that you consider payouts on your US listing(s) income ‘effectively connected with a US trade or business’ and that you will file a US tax return.
For more information, read the IRS’ guidance on real property located in the US.
If you elect to provide Form W-8ECI and file a US tax return with respect to your US listing(s), a system of foreign tax credits exists and credits may potentially be claimed for tax paid in your home country. For further guidance, we recommend you consult with an independent tax adviser.